Building on previous experiences, students deepen their understanding of place value and expand their ability to subtract multidigit numbers. Students make connections between base-ten representations and paper-and-pencil methods. They also further develop their mental math strategies. Students collect these varied strategies into a menu to help them compare and start to choose appropriate methods to solve problems efficiently and accurately.

EXPECTATIONS
E1*	Apply place value concepts to make connections among representations of numbers to the thousands using base-ten pieces, number lines, expanded form, and standard form.
E2*	Represent and solve subtraction problems using base-ten pieces and number lines.
E3*	Subtract multidigit numbers using mental math strategies (e.g., composing and decomposing numbers and counting up).
E4*	Subtract multidigit numbers using paper-and-pencil methods (e.g., expanded form and compact).
E5	Estimate differences using mental math strategies (e.g., rounding using benchmarks, using convenient numbers, composing and decomposing numbers, counting up and counting back).
E6	Solve problems involving time measurements to the nearest minute.
E7	Write and tell time to the nearest minute.
E8*	Use mental math strategies to subtract for the facts in Groups 1–4.
E9*	Determine the unknown number in an addition or subtraction sentence relating three whole numbers for the facts in Groups 1–4.
E10	Use fact strategies, drawings, and number sentences to solve word problems involving multiplication facts for the last six facts (4 × 6, 4 × 7, 4 × 8, 6 × 7, 6 × 8, 7 × 8).
	* Denotes Benchmark Expectation